2022-06-16T11:37:41-05:00 2021-12-31 160929175 DOPKINS & COMPANY LLP 200 INTERNATIONAL DR BUFFALO NY 142215794 990 2021-01-01 160743231 YOUNG MEN'S CHRISTIAN ASSOCIATION BUFFALO NIAGARA YOUN 7165656000 301 CAYUGA ROAD 100 BUFFALO NY 14225 JOHN T EHRBAR PRESIDENT/CEO 7165656000 2022-06-14 1 JOHN EHRBAR 999009999 MICHAEL ORLOWSKI P00956557 7166348800 2022-06-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z YMCA BUFFALO NIAGARA JOHN T EHRBAR 301 CAYUGA ROAD BUFFALO NY 14225 23527968 0 X WWW.YMCABUFFALONIAGARA.ORG X 1853 NY SEE SCHEDULE O FOR DETAILS OF THE ORGANIZATION'S MISSION. 39 39 943 485 0 0 1383727 6860032 14641319 12220941 957955 1237477 252014 267671 17235015 20586121 0 0 0 0 9952471 11270714 0 0 264094 8390368 8370484 18342839 19641198 -1107824 944923 58063914 63156525 25622751 28373025 32441163 34783500 YMCA BUFFALO NIAGARA IS A CHARITABLE, COMMUNITY BASED ORGANIZATION COMMITTED TO PROVIDING PROGRAMS DESIGNED TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 10114553 6616296 YOUTH DEVELOPMENT-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 6713485 5649633 HEALTHY LIVING-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 129080 252 SOCIAL RESPONSIBILITY-FOR ADDITIONAL DESCRIPTION OF PROGRAM SERVICE SEE SCHEDULE O. 16957118 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 1 943 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 39 39 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NY X X MATTHEW SHRIVER 7165656000 301 CAYUGA ROAD SUITE 100 BUFFALO NY 14225 AARON WHITEHOUSE DIRECTOR 2.00 X 0 0 0 ANN SWAN DIRECTOR 2.00 X 0 0 0 ANTHONY SPADA CHAIR - BOARD OF TRUSTEES 4.00 X X 0 0 0 BREEANN WILSON VICE CHAIR - BOARD OF DIRE 6.00 X X 0 0 0 BRIAN LIPKE TRUSTEE EMERITUS 2.00 X 0 0 0 BRIAN ZIOLO DIRECTOR 2.00 X 0 0 0 DANIELLE SHAINBROWN DIRECTOR 2.00 X 0 0 0 DAVID BAUER TREASURER - BOARD OF DIREC 6.00 X X 0 0 0 DAVID BEATON TREASURER - BOARD OF TRUSTEES 4.00 X X 0 0 0 DAVID DUCHSCHERER AT- LARGE OFFICER- BOARD O 6.00 X X 0 0 0 DON KING TRUSTEE 2.00 X 0 0 0 ELLEN PRZEPASNIAK BRANCH BOARD CHAIR-CAMP WE 3.00 X 0 0 0 GARY FRIEDMAN BRANCH BOARD CHAIR-INDEPEN 3.00 X 0 0 0 GLENN SPENCER DIRECTOR 2.00 X 0 0 0 JAMES DONATHEN DIRECTOR 2.00 X 0 0 0 JAMES LIPUMA BRANCH BOARD CHAIR-LANCAST 3.00 X 0 0 0 JAMIL CREWS BRANCH BOARD CHAIR-WILLIAM 3.00 X 0 0 0 JARED GROSS CHAIR - BOARD OF DIRECTORS 10.00 X X 0 0 0 JESSICA SMITH DIRECTOR 2.00 X 0 0 0 JOHN CRAIK BRANCH BOARD CHAIR-DELAWARE 3.00 X 0 0 0 JOHN WRIGHT TRUSTEE 2.00 X 0 0 0 JOY AITCHISON DIRECTOR 2.00 X 0 0 0 KATHY BROWNSCHIDLE SECRETARY- BOARD OF TRUSTE 4.00 X X 0 0 0 LYNNE REILLY DIRECTOR 2.00 X 0 0 0 MARC MARTIS DIRECTOR 2.00 X 0 0 0 MARK LEMPKO DIRECTOR 2.00 X 0 0 0 MARK PHILLIPS SECRETARY- BOARD OF DIRECT 6.00 X X 0 0 0 MARY KIENER TRUSTEE 2.00 X 0 0 0 MICHAEL DOLAN TRUSTEE 2.00 X 0 0 0 MICHAEL GUERINOT TRUSTEE 2.00 X 0 0 0 MICHAEL HOFER DIRECTOR 2.00 X 0 0 0 MICHAEL WALSH TRUSTEE 2.00 X 0 0 0 MICHELE POITRAS BRANCH BOARD CHAIR-SOUTHTOWNS 3.00 X 0 0 0 PETER HUNT TRUSTEE 2.00 X 0 0 0 STEPHEN NICHOLSON DIRECTOR 2.00 X 0 0 0 TIM SMITH VICE CHAIR - BOARD OF TRUS 4.00 X X 0 0 0 TJ STEWART DIRECTOR 2.00 X 0 0 0 TOM SY BRANCH BOARD CHAIR-LOCKPORT 3.00 X 0 0 0 WILLIAM COLLINS TRUSTEE 2.00 X 0 0 0 ROBIN NEEDHAM DIRECTOR 2.00 X 0 0 0 LARRY REGAN DIRECTOR 2.00 X 0 0 0 LOU TERRAGNOLI DIRECTOR 2.00 X 0 0 0 AMY JONES BRANCH BOARD CHAIR-SOUTHTOWNS 3.00 X 0 0 0 ANNE REIF SENIOR VICE PRESIDENT - OPERATIONS/COO 40.00 X 152102 0 28884 JOHN EHRBAR PRESIDENT / CEO 40.00 X 212935 0 33021 MATTHEW J SHRIVER SENIOR VICE PRESIDENT - FINANCE/CFO 40.00 X 159488 0 41739 524525 0 103644 3 0 1 0 DAXKO LLC 600 UNIVERSITY PARK PLACE STE 500 BIRMINGHAM AL 35209 SOFTWARE SERVICES & CREDIT CARD PROCESSI 441085 RIVA'S CATERING 2181 CLINTON STREET WEST SENECA NY 14206 CATERING & FOOD SERVICE 164818 PHILLIPS LYTLE ONE CANAL SIDE 125 MAIN STREET BUFFALO NY 142032887 LEGAL FEES 153254 3 18143 100744 694265 6046880 2229508 6860032 YOUTH DEVELOPMENT 813410 6616296 6616296 HEALTHY LIVING 813410 5604393 5604393 SOCIAL RESPONSIBILITY 813410 252 252 12220941 323140 323140 84269 55394 28875 28875 28875 3371990 130240 2502893 85000 869097 45240 914337 45240 869097 516108 100744 298258 217850 217850 14132 302 13830 13830 VENDING COMMISSIONS 900099 1949 1949 5167 5167 7116 20586121 12266181 0 1459908 628169 578978 49191 8918243 8037061 725589 155593 516046 421547 84079 10420 413744 315878 83194 14672 794512 709930 68395 16187 83663 83663 27000 27000 4714 4714 290020 214629 75391 27500 16899 10474 127 854894 822625 23630 8639 381930 32049 341134 8747 1726989 1558784 168205 112817 111463 1354 52349 34658 17533 158 680418 640515 39903 185109 185109 2832886 2831822 1064 621868 595720 26148 CREDIT CARD PROCESSING 222194 200537 21657 EQUIPMENT COSTS 158615 142294 16321 BAD DEBTS 51744 51744 MEMBERSHIP DUES 49750 28341 21049 360 6024 5513 511 19641198 16957118 2419986 264094 6903 6352 3165764 3090386 177795 2664355 717109 408618 37305 18465 68245026 27898383 38904294 40346643 14347297 16462400 707447 159306 58063914 63156525 1536738 1227583 1135913 2082488 21009124 19211778 1008251 409363 4986002 932725 455811 25622751 28373025 X 30927049 30754542 1514114 4028958 32441163 34783500 58063914 63156525 X 944923 993037 -72537 476914 X X 0 1 X 1 0 X 5475743 2155552 1610392 1383727 6860032 17485446 20162302 21611869 24205108 14674099 12266181 92919559 25638045 23767421 25815500 16057826 19126213 110405005 0 0 0 110405005 456887 670389 426782 292155 407409 2253622 456887 670389 426782 292155 407409 2253622 44331 24041 68372 635695 354016 295666 242227 239098 1766702 26774958 24815867 26537948 16592208 19772720 114493701 0.96430 0.96170 0.01970 0.01980 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING - 2017 AMOUNT: $ 295,260. 2018 AMOUNT: $ 288,599. 2019 AMOUNT: $ 213,564. 2020 AMOUNT: $ 185,728. 2021 AMOUNT: $ 217,850. RENTAL INCOME - 2017 AMOUNT: $ 207,608. MISCELLANEOUS - 2017 AMOUNT: $ 53,348. 2018 AMOUNT: $ 8,555. 2019 AMOUNT: $ 53,864. 2020 AMOUNT: $ 1,937. 2021 AMOUNT: $ 7,116. VENDING SALES - 2017 AMOUNT: $ 49,729. 2018 AMOUNT: $ 27,112. 2019 AMOUNT: $ 28,238. 2020 AMOUNT: $ 13,670. 2021 AMOUNT: $ 14,132. TIMBER SALES - 2017 AMOUNT: $ 29,750. 2018 AMOUNT: $ 29,750. 2020 AMOUNT: $ 40,892. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 4714 1 0 0 4714 0 PART II-B, LINE 1(F)(B) YMCA BUFFALO NIAGARA IS A MEMBER OF, AND PAYS DUES TO, THE NYS ALLIANCE OF YMCAS. A PORTION OF THE DUES PAID TO THE NYS ALLIANCE IS USED FOR THE PURPOSE OF ADVOCATING THE YMCA'S POSITION ON LEGISLATIVE MATTERS. YMCA MANAGEMENT OCCASIONALLY HAS DIRECT CONTACT WITH PUBLIC OFFICIALS ON MATTERS THAT IMPACT THE YMCA'S MISSION. 14347297 163061 2185274 160695 72537 16462400 12367226 4023 2134567 93401 65118 14347297 11580472 1736 2207517 1358049 64450 12367226 14814015 33635 -370178 2827266 69734 11580472 9426553 3878942 1445870 62650 14814015 0.91960 0.08040 0 0 7347396 7347396 55990393 23604320 32386073 23806 23806 0 4862236 4270257 591979 21195 21195 40346643 SWAP LIABILITY 455811 455811 X 22039231 993037 532610 1525647 20513584 72537 72537 20586121 19696894 55696 55696 19641198 0 19641198 PART V, LINE 4: YMCA BUFFALO NIAGARA'S ENDOWMENT FUND PROVIDES FINANCIAL RESOURCES TO ASSIST IN THE DELIVERY OF PROGRAM AND MEMBERSHIP SERVICES AS WELL AS FOR CAPITAL IMPROVEMENTS. PART X, LINE 2: THE YMCA HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE, HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. THE TAX YEARS AFTER 2017 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST SWAP 476,914. RENTAL EXPENSES 55,394. VENDING EXPENSES 302. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 55,394. VENDING EXPENSES 302. 8K RACE 616852 100744 516108 3300 20165 11499 1100 262194 616852 100744 516108 3300 20165 11499 1100 262194 298258 217850 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOHN EHRBAR PRESIDENT / CEO 206935 0 0 0 6000 0 25800 0 7221 0 245956 0 0 0 MATTHEW J SHRIVER SENIOR VICE PRESIDENT - FINANCE/CFO 159488 0 0 0 0 0 20082 0 21657 0 201227 0 0 0 ANNE REIF SENIOR VICE PRESIDENT - OPERATIONS/C 147902 0 0 0 4200 0 18687 0 10197 0 180986 0 0 0 PART I, LINE 1A YMCA BUFFALO NIAGARA PAYS FOR PARK CLUB DUES FOR ITS PRESIDENT/CEO. MEMBERSHIP IN THE PARK CLUB PROVIDES YMCA BUFFALO NIAGARA WITH CLASS A MEETING SPACE AS WELL AS THE ABILITY TO CONNECT WITH MANY OF BUFFALO'S MOST INFLUENTIAL LEADERS. A TOWN OF AMHERST DEVELOPMENT CORPORATION 222867364 2011-12-15 18000000 FOR THE YMCA TO BUILD A NEW FACILITY 0 0 0 B NIAGARA AREA DEVELOPMENT CORPORATION 900764545 2017-09-11 9700000 FOR THE YMCA TO BUILD A NEW FACILITY 0 0 0 A 6868035 18000000 354000 17646000 2013 0 0 1 1 B 1094756 9700000 194000 9374743 131257 2018 0 0 1 1 A 0 1 0 0 0.03250 0.03250 0 0 0 B 0 0 0 0 0 0 0 A 0 0 1 0 1 1 KEY BANK NATIONAL 10.000000000000 0 0 0 0 0 B 0 0 1 0 1 1 KEY BANK NATIONAL 10.000000000000 0 0 0 0 0 A 0 B 0 X 5 158061 FMV X 3 2070000 FMV X IT EQUIPMENT 1 1447 FMV 0 1 0 FORM 990, PART I, LINE 1 YMCA BUFFALO NIAGARA IS A CHARITABLE, COMMUNITY BASED ORGANIZATION COMMITTED TO PROVIDING PROGRAMS DESIGNED TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. YMCA BUFFALO NIAGARA ACCOMPLISHES THIS MISSION THROUGH A VARIETY OF PROGRAMS AND SERVICES DESIGNED TO PROMOTE YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THESE PROGRAMS AND SERVICES INCLUDE HEALTH ENHANCEMENT, AQUATICS, SCHOOL AGE CHILD CARE, SUMMER DAY CAMP, RESIDENT CAMPING, YOUTH & TEEN DEVELOPMENT, PRESCHOOL EDUCATION, SENIOR SERVICES AND OTHERS. INTEGRATED INTO THE FABRIC OF THESE PROGRAMS AND SERVICES ARE THE FOUR CORE VALUES OF THE YMCA: CARING, HONESTY, RESPECT AND RESPONSIBILITY. THESE VALUES FORM THE MAIN COMPONENT OF YMCA CHARACTER DEVELOPMENT, A FUNDAMENTAL PART OF ALL YMCA PROGRAMMING. VOLUNTEERS ARE THE LIFEBLOOD OF THE YMCA. SINCE ITS FOUNDING IN 1852, VOLUNTEERS HAVE ADVANCED THE MISSION OF YMCA BUFFALO NIAGARA THROUGH FUND RAISING, SERVICE DELIVERY AND THE ESTABLISHMENT OF POLICIES THAT GOVERN THE ORGANIZATION. IN 2021, 43 POLICY VOLUNTEERS SERVED ON THE BOARD OF DIRECTORS AND BOARD OF TRUSTEES, PROVIDING GUIDANCE AND LEADERSHIP TO THE ASSOCIATION. IN ADDITION, 442 INDIVIDUALS ADVANCED THE YMCA MISSION THROUGH THEIR SERVICE AS PROGRAM AND FUND RAISING VOLUNTEERS. IN 2021, THESE VOLUNTEERS PROVIDED OVER 5,100 HOURS OF VOLUNTEER SERVICE VALUED AT OVER $150,000. IN ADDITION TO UTILIZING ITS SIX FULL FACILITY BRANCHES, TWO RESIDENT CAMPS, AND THREE DAY CAMP LOCATIONS, YMCA BUFFALO NIAGARA SERVES THE COMMUNITY THROUGH A MULTITUDE OF COLLABORATIVE ARRANGEMENTS WITH OTHER LOCAL ORGANIZATIONS. IN 2021, YMCA BUFFALO NIAGARA WORKED WITH OVER 100 ORGANIZATIONS TO DELIVER PROGRAMS AND SERVICES TO THE COMMUNITY INCLUDING SCHOOL DISTRICTS, NON-PROFIT ORGANIZATIONS, GOVERNMENT AGENCIES, CHURCHES, PRIVATE/CHARTER SCHOOLS, COLLEGES & UNIVERSITIES, HOSPITALS, HEALTH CARE INSURERS, FINANCIAL INSTITUTIONS, SPORTS TEAMS, AND OTHER YMCAS LOCALLY, NATIONALLY AND INTERNATIONALLY. YMCA BUFFALO NIAGARA IS AN INCLUSIVE ORGANIZATION SERVING INDIVIDUALS AND FAMILIES REGARDLESS OF AGE, GENDER, RACE, ETHNICITY, ABILITY, RELIGION OR ECONOMIC CIRCUMSTANCES. OUR COMMITMENT TO DIVERSITY IS REFLECTED IN THE DEMOGRAPHIC MAKE-UP OF OUR VOLUNTEERS, MEMBERS, PROGRAM PARTICIPANTS AND STAFF. OUR COMMITMENT TO PROVIDING ACCESS TO YMCA SERVICES TO ALL WHO DESIRE IT, REGARDLESS OF THEIR ABILITY TO PAY, IS REFLECTED IN OUR FUNDRAISING ACTIVITIES AND FINANCIAL ASSISTANCE POLICY. WITHIN THE AVAILABLE RESOURCES OF THE ORGANIZATION, YMCA BUFFALO NIAGARA WILL PROVIDE SERVICES TO ANY YOUTH, SENIOR, ADULT OR FAMILY WHO DESIRES TO PARTICIPATE IN YMCA PROGRAMMING, REGARDLESS OF THEIR ABILITY TO PAY THE ASSOCIATED MEMBERSHIP OR PROGRAM FEE. TOWARD THAT END, YMCA BUFFALO NIAGARA CONDUCTS AN ANNUAL CAMPAIGN TO RAISE FUNDS TO PROVIDE FINANCIAL ASSISTANCE TO THOSE WHO WOULD OTHERWISE BE UNABLE TO AFFORD YMCA SERVICES. THESE FUNDS, ALONG WITH THE PROCEEDS FROM VARIOUS SPECIAL EVENTS AND GRANTS FROM LOCAL GOVERNMENT SOURCES, ENABLE YMCA BUFFALO NIAGARA TO MAKE MEMBERSHIP AND PROGRAMS AFFORDABLE FOR ALL WHO DESIRE THEM. IN ADDITION, YMCA BUFFALO NIAGARA UTILIZES INCOME FROM ITS ENDOWMENT FUND TO UNDERWRITE THE DELIVERY OF PROGRAM SERVICES. PROVIDING FINANCIAL ASSISTANCE FOR THOSE IN NEED CONTINUES TO BE A PRIORITY OF THE YMCA MOVEMENT. IN 2021, YMCA BUFFALO NIAGARA PROVIDED $826,591 IN DIRECT FINANCIAL ASSISTANCE TO ENABLE INDIVIDUALS AND FAMILIES TO PARTICIPATE IN YMCA PROGRAMS AND SERVICES WHO OTHERWISE COULD NOT AFFORD TO DO SO. 74% OF THESE AWARDS WERE PROVIDED TO FAMILIES NEEDING CHILD CARE FOR THEIR SCHOOL AGE CHILDREN. THESE CHILDREN WERE ABLE TO ATTEND YMCA BEFORE AND AFTER SCHOOL PROGRAMS OR YMCA SUMMER CAMP BECAUSE OF THE GENEROSITY OF YMCA DONORS. ANOTHER 23% WAS AWARDED SO THAT INDIVIDUALS AND FAMILIES COULD ENJOY THE BENEFITS OF YMCA MEMBERSHIP AND THE REMAINING 3% WAS AWARDED FOR OTHER PROGRAMS SUCH AS SWIM LESSONS OR YOUTH SPORTS. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH THE GENEROSITY OF THE COMMUNITY, PEOPLE HELPING PEOPLE. TO ENSURE THE RESOURCES ARE AVAILABLE FOR THOSE IN NEED, YMCA BUFFALO NIAGARA CONDUCTS AN ANNUAL CAMPAIGN. $522,932 WAS RAISED IN 2021 THROUGH THE ANNUAL CAMPAIGN TO MAKE SURE THAT YMCA SERVICES ARE AFFORDABLE TO ALL. IN ADDITION, SCHOLARSHIP FUNDS ARE ALSO RAISED FROM SPECIAL EVENTS SUCH AS THE ANNUAL THANKSGIVING DAY TURKEY TROT. DESPITE THE ONGOING PANDEMIC, THE 126TH ANNUAL TURKEY TROT, THE LONGEST CONSECUTIVELY RUN FOOT RACE IN NORTH AMERICA, WAS CONDUCTED WITH BOTH "LIVE AND VIRTUAL PARTICIPANTS. THIS EVENT PROVIDED OVER $320,000 TO UNDERWRITE URBAN PROGRAMS AND PROVIDE FINANCIAL ASSISTANCE TO CHILDREN AND FAMILIES. IN ADDITION TO THESE ANNUAL FUND RAISING ACTIVITIES, YMCA BUFFALO NIAGARA IS WORKING TO ENSURE THE AVAILABILITY OF RESOURCES TO FULFILL ITS MISSION IN THE FUTURE THROUGH THE ESTABLISHMENT OF ITS "HERITAGE SOCIETY." THIS INITIATIVE IS COMPRISED OF INDIVIDUALS WHO HAVE SHOWN THEIR COMMITMENT TO THE MISSION OF THE YMCA BY MAKING AN OUTRIGHT OR PLANNED GIFT TO THE YMCA'S ENDOWMENT FUND. BY CONTRIBUTING TO THE YMCA'S ENDOWMENT FUND, THESE INDIVIDUALS ARE ENSURING THAT FUTURE GENERATIONS WILL BE ABLE TO BENEFIT FROM YMCA PROGRAMS AND SERVICES. "WE'RE FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY." FORM 990, PART III, LINE 4A YOUTH DEVELOPMENT OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS SCHOOL AGE CHILD CARE, SUMMER CAMP AND PRESCHOOL EDUCATION, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. IN 2021, YMCA BUFFALO NIAGARA PROVIDED $634,990 IN FINANCIAL ASSISTANCE TO FAMILIES TO ENABLE CHILDREN TO PARTAKE IN YOUTH DEVELOPMENT PROGRAMS WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. SCHOOL AGE CHILD CARE CONSISTS OF BEFORE AND AFTER SCHOOL PROGRAMS, AS WELL AS VACATION CLUBS OFFERED DURING SCHOOL HOLIDAY PERIODS. THE GOALS OF THE PROGRAM ARE TO PROVIDE SAFE, AFFORDABLE, QUALITY SUBSTITUTE PARENTAL CARE FOR SCHOOL AGE CHILDREN OF WORKING PARENTS AND TO PROVIDE POSITIVE PHYSICAL, SOCIAL AND EDUCATIONAL EXPERIENCES FOR THE CHILDREN. PROGRAMS ARE OFFERED AT YMCA FACILITIES AND IN DOZENS OF SCHOOLS THROUGHOUT ERIE AND NIAGARA COUNTIES. THROUGHOUT THE PANDEMIC THE YMCA HAS WORKED WITH AREA SCHOOL DISTRICTS TO ACCOMMODATE THE EVOLVING NEEDS OF STUDENTS AND TEACHERS, ESTABLISHING VIRTUAL LEARNING CENTERS AS SCHOOLS ADOPTED REMOTE LEARNING AND RETURNING TO IN-PERSON PROGRAMMING AS SCHOOLS REOPENED. SUMMER CAMPING PROGRAMS INCLUDE DAY AND RESIDENT CAMPING, AS WELL AS FAMILY CAMPING, OUTDOOR EDUCATION PROGRAMS, LEADERS/COUNSELORS IN TRAINING AND SPECIALTY CAMPS & TRIPS. RESIDENT CAMPING IS OFFERED AT YMCA BUFFALO NIAGARA'S CAMP WEONA AND CAMP KENAN WHILE DAY CAMP IS OFFERED AT THE SIX FULL FACILITY BRANCHES, THREE YMCA-OWNED DAY CAMP SITES AND ELEVEN COMMUNITY BASED LOCATIONS. EACH CAMP PROGRAM IS DESIGNED TO FOSTER THE PHYSICAL, INTELLECTUAL, SOCIAL AND SPIRITUAL GROWTH OF THE CHILDREN PARTICIPATING. YMCA CAMP PROGRAMS ALSO MEET THE NEEDS OF PARENTS WHO ARE LOOKING FOR A SAFE, CONVENIENT AND AFFORDABLE FORM OF CHILD CARE WHILE SCHOOL IS NOT IN SESSION. PRESCHOOL EDUCATION PROGRAMS ARE OPERATED IN PARTNERSHIP WITH SIX LOCAL SCHOOL DISTRICTS. THESE PROGRAMS ARE DESIGNED TO ENHANCE THE SOCIAL, EMOTIONAL, PHYSICAL AND COGNITIVE SKILLS OF PRESCHOOL CHILDREN. IN ADDITION, PRESCHOOL SPORTS, AQUATICS AND PARENT/CHILD PROGRAMS ARE OFFERED TO HELP BUILD SELF-ESTEEM, VALUES, PLAY SKILLS AND FAMILY BONDING. FORM 990, PART III, LINE 4B HEALTHY LIVING THE YMCA IS COMMITTED TO IMPROVING AMERICA'S HEALTH, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERSTS. AS A RESULT, OVER 34,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH CHRONIC DISEASE AND OBESITY, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO PEOPLE OF ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. IN 2021, YMCA BUFFALO NIAGARA PROVIDED $191,601 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE IN HEALTHY LIVING ACTIVITIES. HEALTHY LIVING PROGRAMS INCLUDE FITNESS CLASSES, STRENGTH TRAINING, PRE AND POST-NATAL EXERCISE, FITNESS TESTING, LIFESTYLE ASSESSMENT, STRESS MANAGEMENT, HEALTH EDUCATION, NUTRITION EDUCATION, DISEASE PREVENTION, PERSONAL TRAINING, SELF-DEFENSE AND FAMILY RECREATIONAL OPPORTUNITIES. PROGRAMS ARE OFFERED AT THE SIX YMCA FULL FACILITY BRANCHES IN THE BUFFALO-NIAGARA AREA, AS WELL AS IN VARIOUS COMMUNITY-BASED LOCATIONS. FORM 990, PART III, LINE 4C SOCIAL RESPONSIBILITY OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 169 YEARS. YMCA PROGRAMS, SUCH AS THE SENIOR CITIZEN CENTER, Y ON THE FLY, THE TOGETHERHOOD VOLUNTEER INITIATIVE, AND CPR & FIRST AID TRAINING, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2021 WE ENGAGED 442 YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. FORM 990, PART VI, SECTION A, LINE 6 THE BY-LAWS OF YMCA BUFFALO NIAGARA PROVIDES FOR MEMBERSHIP AS FOLLOWS: ARTICLE II - MEMBERSHIP CLASS OF MEMBERS-THE MEMBERS OF THIS ASSOCIATION SHALL BE THOSE INDIVIDUALS WHO COMPLY WITH THE PROVISIONS OF THESE BY-LAWS AND THE MEMBERSHIP REGULATIONS AS PRESCRIBED FROM TIME TO TIME BY THE BOARD OF DIRECTORS OF THE ASSOCIATION, REFERRED TO HEREINAFTER AS THE "BOARD OF DIRECTORS OR "THE BOARD". QUALIFICATIONS FOR VOTING MEMBERS-VOTING MEMBERSHIP IN THIS ASSOCIATION SHALL BE OPEN TO ANY INDIVIDUAL AT LEAST 18 YEARS OF AGE WHO COMPLIES WITH THE REQUIREMENTS OF THE CERTIFICATE OF INCORPORATION OF THE ASSOCIATION AND MEMBERSHIP REGULATIONS PRESCRIBED FROM TIME TO TIME BY THE BOARD. SUSPENSION EXPULSION-MEMBERS MAY BE SUSPENDED OR EXPELLED IN ACCORDANCE WITH THE PROVISION OF THE ASSOCIATION'S MEMBERSHIP REGULATIONS. FORM 990, PART VI, SECTION A, LINE 7A THE BY-LAWS OF YMCA BUFFALO NIAGARA PROVIDES FOR THE ELECTION OF MEMBERS OF THE GOVERNING BODY AS FOLLOWS: ARTICLE III, MANAGEMENT & POWERS SECTION 1, MANAGEMENT THE MANAGEMENT OF THIS ASSOCIATION SHALL BE VESTED IN THE BOARD OF NO LESS THAN TWELVE (12) OR MORE THAN FORTY (40) INDIVIDUALS WHO ARE EIGHTEEN YEARS OF AGE OR OVER, PLUS THE ELECTED CHAIRS OF THE BOARDS OF MANAGEMENT OF THE BRANCHES (AS DEFINED IN ARTICLE VIII HEREOF). THE ELECTION OF DIRECTORS SHALL BE BY VOTE OF THE QUALIFIED MEMBERS OF THE ASSOCIATION ANNUALLY AS PROVIDED FOR IN THESE BY-LAWS. DIRECTORS SHALL SERVE WITHOUT COMPENSATION OF ANY KIND. AND SECTION 4, NOMINATIONS (A) VACANCIES CAUSED BY EXPIRED TERMS NOMINATIONS FOR DIRECTORS TO FILL VACANCIES EXISTING BECAUSE OF THE EXPIRATION OF TERMS SHALL BE MADE BY THE BOARD DEVELOPMENT COMMITTEE TO BE APPOINTED BY THE CHAIRPERSON OF THE BOARD, AT LEAST THIRTY (30) DAYS PRIOR TO THE DATE OF ELECTION. THIS COMMITTEE SHALL CONSIST OF A MINIMUM OF FIVE DIRECTORS. THE CHAIRPERSON OF THE BOARD SHALL DESIGNATE THE CHAIRPERSON OF THE COMMITTEE. THE COMMITTEE SHALL PRESENT TO THE ANNUAL MEETING OF THE ASSOCIATION ONE NOMINATION FOR EACH VACANCY ON THE BOARD AND SHALL, IN ADDITION, PRESENT ANY OTHER NOMINATION WHICH MAY HAVE BEEN PROPOSED BY ANY ONE HUNDRED VOTING MEMBERS OF THE ASSOCIATION. EACH SUCH PROPOSAL SHALL GIVE THE NAME, ADDRESS OF THE NOMINEE, HIS OR HER BRANCH MEMBERSHIP, IF APPLICABLE, AND THE NAME AND ADDRESS OF EACH PROPOSER, AND SHALL BE SUBMITTED IN WRITING AND SENT TO REACH THE CHAIRPERSON OF THE BOARD DEVELOPMENT COMMITTEE AT THE ASSOCIATION'S HEADQUARTERS NOT LATER THAN NOON OF THE FIRST BUSINESS DAY OF JANUARY OF EACH YEAR. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENT OF THE BY-LAWS OF YMCA BUFFALO NIAGARA REQUIRES RATIFICATION BY THE ORGANIZATION'S MEMBERS AS FOLLOWS: ARTICLE XII - AMENDMENTS SECTION 1: AMENDMENTS THESE BY-LAWS MAY BE AMENDED BY TWO-THIRDS VOTE OF THE MEMBERS OF THE BOARD PRESENT AT ANY REGULAR OR SPECIAL MEETING OF THE BOARD. ANY AMENDMENT SO ADOPTED BY THE BOARD OF DIRECTORS SHALL BE PRESENTED TO THE NEXT ANNUAL MEETING OF THE ASSOCIATION HELD PURSUANT TO SECTION 1, ARTICLE IV OF THESE BY-LAWS OR ANY SPECIAL MEETING HELD PURSUANT TO SECTION 2, ARTICLE IV OF THESE BY-LAWS, AND IF APPROVED BY A MAJORITY OF THE MEMBERS PRESENT AND VOTING, SHALL AT THAT TIME CONSTITUTE AN AMENDMENT TO THE BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS FOR BOARD REVIEW OF FORM 990 THE 990 IS PRESENTED IN DRAFT FORM TO THE FINANCE/AUDIT COMMITTEE OF YMCA BUFFALO NIAGARA. AFTER APPROVAL BY THE FINANCE/AUDIT COMMITTEE, THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C IN ACCORDANCE WITH THE YMCA'S CONFLICT OF INTEREST POLICY, EACH DIRECTOR, OFFICER, TRUSTEE, KEY EMPLOYEE AND MEMBER OF A COMMITTEE OF THE ORGANIZATION SHALL PRIOR TO HIS OR HER INITIAL ELECTION OR APPOINTMENT AND THEREAFTER ANNUALLY SIGN AND SUBMIT TO THE SECRETARY OF THE ORGANIZATION A STATEMENT A.WHICH AFFIRMS SUCH PERSON: I.HAS RECEIVED A COPY OF THIS CONFLICTS OF INTEREST POLICY, II.HAS READ AND UNDERSTANDS THE POLICY, III.HAS AGREED TO COMPLY WITH THE POLICY, AND IV.UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. B.IN WHICH STATEMENT, SUCH PERSON HAS IDENTIFIED ANY ENTITY OF WHICH SUCH PERSON IS AN OFFICER, DIRECTOR, TRUSTEE, MEMBER, OWNER (EITHER AS A SOLE PROPRIETOR OR A PARTNER), OR EMPLOYEE AND WITH WHICH THE ORGANIZATION HAS A RELATIONSHIP, AND ANY TRANSACTION IN WHICH THE ORGANIZATION IS A PARTICIPANT AND IN WHICH THE PERSON MIGHT HAVE A CONFLICTING INTEREST. C.THE SECRETARY SHALL PROVIDE A COPY OF ALL COMPLETED STATEMENTS TO THE CHAIR OF THE EXECUTIVE COMMITTEE. TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A.WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B.WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT OF THE ORGANIZATION CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION COMMITTEE IS CHARGED BY THE BOARD OF DIRECTORS WITH THE RESPONSIBILITY TO DETERMINE THE COMPENSATION OF THE CEO AND KEY EMPLOYEES OF YMCA BUFFALO NIAGARA. THE EXECUTIVE COMPENSATION COMMITTEE SHALL BE COMPRISED OF THE CURRENT AND IMMEDIATE PAST CHAIRS OF THE BOARDS OF DIRECTORS AND TRUSTEES. THIS COMMITTEE MAY CHOOSE TO INCLUDE, AT THEIR DISCRETION, OTHER MEMBERS OF THESE BOARDS AND/OR INDIVIDUALS FROM OUTSIDE THE ORGANIZATION TO PROVIDE EXPERTISE WHEN NECESSARY. THE PURPOSE OF THIS COMMITTEE IS TO: APPROVE THE ANNUAL PERFORMANCE STANDARDS OF THE PRESIDENT/CEO. DETERMINE APPROPRIATE PERFORMANCE MEASURES AND ESTABLISH CRITERIA FOR ANY INCENTIVE-BASED COMPENSATION. CONDUCT THE ANNUAL PERFORMANCE APPRAISAL FOR THE PRESIDENT/CEO. DETERMINE THE TOTAL COMPENSATION PACKAGE FOR THE PRESIDENT/CEO. ANNUALLY REVIEW, AND APPROVE ANY CHANGE TO, THE TOTAL COMPENSATION OF THE PRESIDENT/CEO AND OTHER KEY EMPLOYEES AS DEFINED BY THE IRS AS THOSE WHO EARN A TOTAL COMPENSATION OF $150,000 OR MORE. ASSIST THE BOARD AND SENIOR MANAGEMENT IN SUCCESSION PLANNING FOR THE POSITION OF PRESIDENT/CEO. DETERMINING REASONABLE COMPENSATION: BEFORE ANY CHANGE TO THE COMPENSATION OF THE PRESIDENT/CEO AND OTHER KEY EMPLOYEES AS DEFINED ABOVE IS MADE, THE EXECUTIVE COMPENSATION COMMITTEE MUST DETERMINE THAT IT IS REASONABLE AND THAT EXCESS BENEFIT TRANSACTIONS HAVE NOT OCCURRED. TO DO THIS, THE EXECUTIVE COMPENSATION COMMITTEE WILL OBTAIN COMPARABLE DATA. YMCAS WITH SIMILAR BUDGET SIZES IN LIKE METROPOLITAN AREAS, AND NON-PROFITS OF SIMILAR SIZE AND SCOPE WITHIN THE BUFFALO NIAGARA REGION WILL BE USED AS A BASIS FOR COMPARISON, ALONG WITH ANY OTHER RELEVANT DATA. RECUSAL: MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE HAVING A CONFLICT OF INTEREST WITH RESPECT TO A COMPENSATION ARRANGEMENT UNDER REVIEW SHALL BE EXCLUDED FROM THE EXECUTIVE COMPENSATION COMMITTEE'S DISCUSSION AND DETERMINATION FOR THAT PARTICULAR EMPLOYEE. WRITTEN REPORT: ONCE THE EXECUTIVE COMPENSATION COMMITTEE HAS DETERMINED THE COMPENSATION, OR CHANGE IN COMPENSATION FOR THE PRESIDENT/CEO OR OTHER KEY EMPLOYEES, THE EXECUTIVE COMPENSATION COMMITTEE WILL PREPARE A WRITTEN REPORT DOCUMENTING ITS DECISION. THE WRITTEN REPORT WILL STATE THE TERMS OF THE PROPOSED COMPENSATION, THE IDENTITY AND SOURCE OF THE COMPARABILITY DATA ON WHICH THE EXECUTIVE COMPENSATION COMMITTEE RELIED, THE MEMBERS OF THE EXECUTIVE COMPENSATION COMMITTEE WHO WERE PRESENT FOR DISCUSSION AND DEBATE, THE IDENTITY OF THE MEMBERS THAT APPROVED THE COMPENSATION, THE IDENTITY OF THE MEMBERS WHO OPPOSED THE COMPENSATION, AND THE IDENTITY OF ANY MEMBER WHO RECUSED HIM/HERSELF BECAUSE OF A CONFLICT OF INTEREST. THIS WRITTEN REPORT WILL BE KEPT ON FILE IN THE HUMAN RESOURCES DEPARTMENT AT YMCA BUFFALO NIAGARA'S ASSOCIATION OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF YMCA BUFFALO NIAGARA ARE MADE AVAILABLE TO THE PUBLIC IN THE FOLLOWING WAYS: ON THE PUBLIC DISCLOSURE PAGE OF YMCA BUFFALO NIAGARA'S WEBSITE AT WWW.YMCABUFFALONIAGARA.ORG BY VISITING THE YMCA ASSOCIATION'S OFFICES AT 301 CAYUGA ROAD, SUITE 100, BUFFALO, NY 14225 DURING REGULAR BUSINESS HOURS HARD COPIES WILL BE PROVIDED UPON REQUEST OVER THE PHONE, IN WRITING OR VIA EMAIL FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 476,914. FORM 990; PART XII; LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.